OÜ LEPIKUTURISM

Active Registry code 11153988 OÜ Kabila küla Registered 27 Jul 2005
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OÜ LEPIKUTURISM is a OÜ based in Kabila küla, registry code 11153988, status: active. Main activity: Guesthouses. According to EMTA, turnover for Q3 2026 was €15 853 with 2 employees.

Turnover
15 853 €
↓ 47.9% vs Q2 2026
State taxes
3 862 €
↓ 31.2% vs Q2 2026
Labour taxes
2 744 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Accommodation · EMTAK 55

  • Turnover · Q3 2026 15 853 €
    industry median 14 443 € · companies in the industry: 1 209
  • Labour taxes per employee 1 372 €
    industry median 1 201 € · companies in the industry: 655
  • Revenue · 2025 95 349 €
    industry median 12 949 € · companies in the industry: 2 211
  • Net profit margin · 2025 -5.3 %
    industry median 3.6 % · companies in the industry: 1 824

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 853 € · −47.9% vs Q2 2026 · industry median 14 443 € · above 52% of the industry
010 00020 00030 00040 000Q4 2023 Company: 30 863 € Industry median: 7 379 €Q4·23Q1 2024 Company: 19 606 € Industry median: 7 423 €Q2 2024 Company: 30 970 € Industry median: 7 782 €Q2·24Q3 2024 Company: 19 296 € Industry median: 14 910 €Q4 2024 Company: 36 214 € Industry median: 7 255 €Q4·24Q1 2025 Company: 21 925 € Industry median: 5 990 €Q2 2025 Company: 30 327 € Industry median: 6 555 €Q2·25Q3 2025 Company: 23 580 € Industry median: 14 664 €Q4 2025 Company: 24 661 € Industry median: 6 790 €Q4·25Q1 2026 Company: 27 038 € Industry median: 6 401 €Q2 2026 Company: 30 448 € Industry median: 7 586 €Q2·26Q3 2026 Company: 15 853 € Industry median: 14 443 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 36 214 € Industry median: 7 255 €Q1 2025 Company: 21 925 € Industry median: 5 990 €Q1·25Q2 2025 Company: 30 327 € Industry median: 6 555 €Q3 2025 Company: 23 580 € Industry median: 14 664 €Q3·25Q4 2025 Company: 24 661 € Industry median: 6 790 €Q1 2026 Company: 27 038 € Industry median: 6 401 €Q1·26Q2 2026 Company: 30 448 € Industry median: 7 586 €Q3 2026 Company: 15 853 € Industry median: 14 443 €Q3·26
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 372 € · +0.0% vs Q2 2026 · industry median 1 201 € · above 60% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 699 € Industry median: 899 €Q4·23Q1 2024 Company: 863 € Industry median: 932 €Q2 2024 Company: 1 110 € Industry median: 860 €Q2·24Q3 2024 Company: 2 076 € Industry median: 1 068 €Q4 2024 Company: 1 217 € Industry median: 1 035 €Q4·24Q1 2025 Company: 1 378 € Industry median: 1 046 €Q2 2025 Company: 1 295 € Industry median: 974 €Q2·25Q3 2025 Company: 1 295 € Industry median: 1 126 €Q4 2025 Company: 648 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 131 € Industry median: 1 105 €Q2 2026 Company: 1 372 € Industry median: 970 €Q2·26Q3 2026 Company: 1 372 € Industry median: 1 201 €Q3·2605001 0001 500Q4 2024 Company: 1 217 € Industry median: 1 035 €Q1 2025 Company: 1 378 € Industry median: 1 046 €Q1·25Q2 2025 Company: 1 295 € Industry median: 974 €Q3 2025 Company: 1 295 € Industry median: 1 126 €Q3·25Q4 2025 Company: 648 € Industry median: 1 126 €Q1 2026 Company: 1 131 € Industry median: 1 105 €Q1·26Q2 2026 Company: 1 372 € Industry median: 970 €Q3 2026 Company: 1 372 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0123Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 2Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 3 862 € · −31.2% vs Q2 2026
02 0004 0006 000Q4 2023 Company: 3 517 €Q4·23Q1 2024 Company: 3 485 €Q2 2024 Company: 5 522 €Q2·24Q3 2024 Company: 2 896 €Q4 2024 Company: 5 251 €Q4·24Q1 2025 Company: 3 238 €Q2 2025 Company: 4 403 €Q2·25Q3 2025 Company: 3 898 €Q4 2025 Company: 3 482 €Q4·25Q1 2026 Company: 5 035 €Q2 2026 Company: 5 610 €Q2·26Q3 2026 Company: 3 862 €Q3·2602 0004 0006 000Q4 2024 Company: 5 251 €Q1 2025 Company: 3 238 €Q1·25Q2 2025 Company: 4 403 €Q3 2025 Company: 3 898 €Q3·25Q4 2025 Company: 3 482 €Q1 2026 Company: 5 035 €Q1·26Q2 2026 Company: 5 610 €Q3 2026 Company: 3 862 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 853 3 862 2 744 2
Q2 2026 30 448 5 610 2 744 2
Q1 2026 27 038 5 035 2 261 2
Q4 2025 24 661 3 482 1 295 2
Q3 2025 23 580 3 898 1 295 1
Q2 2025 30 327 4 403 1 295 1
Q1 2025 21 925 3 238 1 378 1
Q4 2024 36 214 5 251 1 217 1
Q3 2024 19 296 2 896 2 076 1
Q2 2024 30 970 5 522 2 220 2
Q1 2024 19 606 3 485 2 588 3
Q4 2023 30 863 3 517 2 096 3
Q3 2023 20 630 3 159 2 096 2
Q2 2023 17 083 3 228 2 096 2
Q1 2023 14 362 2 962 1 940 2
Q4 2022 21 104 3 523 1 971 2
Q3 2022 26 834 4 104 1 655 2
Q2 2022 20 451 3 213 1 971 2
Q1 2022 15 269 2 244 754 2
Labour taxes per employee per month
457 €
Turnover per employee in the quarter
7 927 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 95 349 € · −11.0% vs 2024 · industry median 12 949 € · above 86% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 78 570 € Industry median: 15 012 €20192020 Company: 70 746 € Industry median: 11 707 €20202021 Company: 49 173 € Industry median: 12 221 €20212022 Company: 79 166 € Industry median: 14 348 €20222023 Company: 90 234 € Industry median: 13 864 €20232024 Company: 107 097 € Industry median: 13 526 €20242025 Company: 95 349 € Industry median: 12 949 €202502550751001252018 Company: — Industry median: —2019 Company: 78 570 € Industry median: 15 012 €20192020 Company: 70 746 € Industry median: 11 707 €2021 Company: 49 173 € Industry median: 12 221 €20212022 Company: 79 166 € Industry median: 14 348 €2023 Company: 90 234 € Industry median: 13 864 €20232024 Company: 107 097 € Industry median: 13 526 €2025 Company: 95 349 € Industry median: 12 949 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -5 094 € · −131.9% vs 2024 · industry median 94 € · above 19% of the industry
-20 000-10 000010 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -6 698 € Industry median: 780 €20192020 Company: 11 362 € Industry median: 0 €20202021 Company: -19 854 € Industry median: 231 €20212022 Company: -9 168 € Industry median: 294 €20222023 Company: 603 € Industry median: 140 €20232024 Company: 15 945 € Industry median: 175 €20242025 Company: -5 094 € Industry median: 94 €2025-20 000-10 000010 00020 0002018 Company: — Industry median: —2019 Company: -6 698 € Industry median: 780 €20192020 Company: 11 362 € Industry median: 0 €2021 Company: -19 854 € Industry median: 231 €20212022 Company: -9 168 € Industry median: 294 €2023 Company: 603 € Industry median: 140 €20232024 Company: 15 945 € Industry median: 175 €2025 Company: -5 094 € Industry median: 94 €2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -5.3 % · −20.2 pp vs the year before · industry median 3.6 % · above 31% of the industry
-60-40-200202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -8.5 % Industry median: 8.0 %20192020 Company: 16.1 % Industry median: 2.7 %20202021 Company: -40.4 % Industry median: 8.0 %20212022 Company: -11.6 % Industry median: 7.6 %20222023 Company: 0.7 % Industry median: 5.0 %20232024 Company: 14.9 % Industry median: 5.5 %20242025 Company: -5.3 % Industry median: 3.6 %2025-60-40-200202018 Company: — Industry median: —2019 Company: -8.5 % Industry median: 8.0 %20192020 Company: 16.1 % Industry median: 2.7 %2021 Company: -40.4 % Industry median: 8.0 %20212022 Company: -11.6 % Industry median: 7.6 %2023 Company: 0.7 % Industry median: 5.0 %20232024 Company: 14.9 % Industry median: 5.5 %2025 Company: -5.3 % Industry median: 3.6 %2025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 94 489 € · −13.2% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 120 363 €20192020 Company: 120 290 €20202021 Company: 99 625 €20212022 Company: 84 412 €20222023 Company: 92 713 €20232024 Company: 108 879 €20242025 Company: 94 489 €202502550751001252018 Company: —2019 Company: 120 363 €20192020 Company: 120 290 €2021 Company: 99 625 €20212022 Company: 84 412 €2023 Company: 92 713 €20232024 Company: 108 879 €2025 Company: 94 489 €2025
Equity, € 2025: 58 155 € · −8.1% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 64 361 €20192020 Company: 75 723 €20202021 Company: 55 869 €20212022 Company: 46 701 €20222023 Company: 47 304 €20232024 Company: 63 248 €20242025 Company: 58 155 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 64 361 €20192020 Company: 75 723 €2021 Company: 55 869 €20212022 Company: 46 701 €2023 Company: 47 304 €20232024 Company: 63 248 €2025 Company: 58 155 €2025
Employees 2025: 2 · −33.3% vs 2024 · industry median 1 · above 55% of the industry
01232016 Company: 2 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 3 Industry median: 220182019 Company: 3 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 0 Industry median: 120212022 Company: 2 Industry median: 220222023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 2 Industry median: 1202501232018 Company: 3 Industry median: 22019 Company: 3 Industry median: 220192020 Company: 2 Industry median: 22021 Company: 0 Industry median: 120212022 Company: 2 Industry median: 22023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 2 Industry median: 12025
  • Company
  • Industry median

Industry: Accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year Revenue, € Net profit, € Labour costs, € Assets, € Equity, € Employees
2025 95 349 -5 094 18 780 94 489 58 155 2
2024 107 097 15 945 20 765 108 879 63 248 3
2023 90 234 603 28 772 92 713 47 304 3
2022 79 166 -9 168 22 261 84 412 46 701 2
2021 49 173 -19 854 15 501 99 625 55 869 0
2020 70 746 11 362 8 097 120 290 75 723 2
2019 78 570 -6 698 28 513 120 363 64 361 3
2018 — — — — — 3
2017 — — — — — 3
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 3
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 0

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin
-5.3 %
Net profit / revenue
Return on equity (ROE)
-8.8 %
Net profit / equity
Return on assets (ROA)
-5.4 %
Net profit / assets
Equity ratio
61.5 %
Equity / assets
Debt ratio
38.5 %
Liabilities / assets
Current ratio
2.48
Current assets / current liabilities
Revenue per employee
47 675 €
Revenue / average full-time employees
Labour cost per employee per month
783 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 2 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 18 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 16 Apr 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 9 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 3 May 2020 Company’s own e-Äriregister

Board

  • Kai Ups
    Board member · since 27 Jul 2005
  • Indrek Ups
    Board member · since 16 Oct 2017

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

  • Kai Ups
    Natural person · 2 556 €
  • Indrek Ups
    Natural person · 2 556 €

Beneficial owners

  • Indrek Ups
    Direct ownership · since 31 Aug 2018
  • Kai Ups
    Direct ownership · since 31 Aug 2018

Founders and other persons

  • Arvo Ups
    Founder · 20 000 € · 27 Jul 2005
  • Kai Ups
    Founder · 20 000 € · 27 Jul 2005
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 55103Guesthouses Main
Rulings
Number, date Title Deadline State Document
Ä 10090254 / 9
17 Nov 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
17 Nov 2023
PDF
Ä 10090254 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10090254 / 7
14 Feb 2018
Amendment entry In force
14 Feb 2018
PDF
Ä 10090254 / 6
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10090254 / M2
16 Oct 2017
Ruling to eliminate deficiencies 15 Nov 2017 Deficiencies eliminated
16 Oct 2017
PDF
Ä 10090254 / 5
16 Oct 2017
Amendment entry In force
16 Oct 2017
PDF
Ä 10090254 / 4
17 Mar 2015
Entry made by the register on its own initiative In force
17 Mar 2015
PDF
Ä 10090254 / 3
16 Feb 2012
Amendment entry In force
16 Feb 2012
PDF
Ä 10090254 / M1
10 Jan 2012
Ruling to eliminate deficiencies 19 Mar 2012 In force
10 Jan 2012
PDF
Ä 10090254 / 2
30 Jun 2010
Deletion of activities from the registry card In force
30 Jun 2010
PDF
Ä 90254
27 Jul 2005
First entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data